CHAPTER 235

INCOME TAX LAW

 

         Part I.  General Provisions

Section

      235-1 Definitions

      235-2 to 2.2  Repealed

    235-2.3 Conformance to the federal Internal Revenue Code;

            general application

   235-2.35 Operation of certain Internal Revenue Code

            provisions not operative under section 235-2.3

    235-2.4 Operation of certain Internal Revenue Code

            provisions; sections 63 to 530

   235-2.45 Operation of certain Internal Revenue Code

            provisions; sections 641 to 7518

    235-2.5 Administration, adoption, and interrelationship of

            Internal Revenue Code and Public Laws with this

            chapter

      235-3 Legislative intent, how Internal Revenue Code shall

            apply, in general

      235-4 Income taxes by the State; residents, nonresidents,

            corporations, estates, and trusts

    235-4.3 Repealed

    235-4.5 Taxation of trusts, beneficiaries; credit

      235-5 Allocation of income of persons not taxable upon

            entire income

    235-5.5 Individual housing accounts

    235-5.6 Individual development account contribution

            tax credit

      235-6 Foreign manufacturing corporation; warehousing of

            products

      235-7 Other provisions as to gross income, adjusted gross

            income, and taxable income

    235-7.3 Royalties derived from patents, copyrights, or

            trade secrets excluded from gross income

    235-7.5 Certain unearned income of minor children taxed as if

            parent's income

      235-8 Repealed

      235-9 Exemptions; generally

    235-9.5 Stock options from qualified high technology

            businesses excluded from taxation

    235-10, 11 Repealed

     235-12 Repealed

   235-12.2 Repealed

   235-12.5 Renewable energy technologies; income tax credit

     235-13 Sales of residential land to lessees; involuntary

            conversion

     235-15 Tax credits to promote the purchase of child

            passenger restraint systems

     235-16 Repealed

   235-16.5 Cesspool upgrade, conversion, or connection; income

            tax credit

     235-17 Motion picture, digital media, and film production

            income tax credit

   235-17.5 Capital infrastructure tax credit

     235-18 Deposit beverage container deposit exemption

     235-19 Exceptional trees; tax deduction

     235-20 Comfort letters; authority to assess fees;

            established

   235-20.5 Tax administration special fund; established

 

          Part II.  Uniform Division of Income for Tax Purposes

     235-21 Definitions

     235-22 Taxpayers affected

     235-23 Taxable in another state

     235-24 Specified nonbusiness income

     235-25 Rents; royalties

     235-26 Allocation of capital gains and losses

     235-27 Allocation of interest and dividends

     235-28 Allocation of patent and copyright royalties

     235-29 Apportionment of business income; percentage

     235-30 Apportionment; property factor

     235-31 Apportionment; property factor; owned and used

            property

     235-32 Apportionment; property factor; average value

     235-33 Apportionment; payroll factor

     235-34 Compensation; where paid

     235-35 Apportionment; sales factor

     235-36 Apportionment; sales factor; tangible personalty

     235-37 Apportionment; sales factor; nontangible personalty

     235-38 Equitable adjustment of formula

   235-38.5 Application

     235-39 Citation of part

 

          Part III.  Individual Income Tax

     235-51 Tax imposed on individuals; rates

     235-52 Tax in case of joint return or return of surviving

            spouse

     235-53 Tax tables for individuals

     235-54 Exemptions

     235-55 Tax credits for resident taxpayers

   235-55.5 Repealed

   235-55.6 Expenses for household and dependent care services

            necessary for gainful employment

   235-55.7 Income tax credit for low-income household renters

  235-55.75 Earned income tax credit

   235-55.8 Repealed

  235-55.85 Refundable food/excise tax credit

   235-55.9 Repealed

  235-55.91 Credit for employment of vocational rehabilitation

            referrals

    235-56, 56.5  Repealed

     235-57 Repealed

     235-58 to 58.2  Repealed

     235-59 Decedents

     235-60 Repealed

 

          Withholding and Collection of Tax at Source

     235-61 Withholding of tax on wages

     235-62 Return and payment of withheld taxes

     235-63 Statements to employees

     235-64 Taxes withheld by employer held in trust; employer's

            liability

     235-65 Repealed

     235-66 Further withholdings at source; crediting of withheld

            taxes

     235-67 Indemnity of withholder

     235-68 Withholding of tax on the disposition of real

            property by nonresident persons

     235-69 Voluntary deduction and withholding of state income

            tax from unemployment compensation

 

          Part IV.  Corporation Income Tax

     235-71 Tax on corporations; rates; credit of shareholder of

            regulated investment company

   235-71.5 Alternative tax for corporations

     235-72 Corporations carrying on business in partnership

 

          Part V.  Election by Small Business Corporation

     235-81 to 89 Repealed

 

          Part VI.  Returns and Payments; Administration

     235-91 Repealed

   235-91.5 Income tax credits; ordering of credit claims

     235-92 Returns, who shall make

     235-93 Joint returns

   235-93.4 Effect of civil union

   235-93.5 Repealed

     235-94 Returns by agent, guardian, etc.; liability of

            fiduciaries

   235-94.5 Repealed

     235-95 Partnership returns

     235-96 Returns by persons making payments

   235-96.5 Returns relating to unemployment

     235-97 Estimates; tax payments; returns

     235-98 Returns; form, verification and authentication,

            time of filing

     235-99 Same; place for filing

    235-100 Persons in military service

  235-100.5 Abatement of income taxes of members of armed

            forces on death

    235-101 Federal returns and assessments, when copies are

            required

    235-102 Records and special returns

  235-102.5 Income check-off authorized

  235-102.6 Refund splitting

    235-103 Distortion of income

    235-104 Penalties

    235-105 Failure to keep records, render returns, or make

            reports by responsible persons

    235-106 Repealed

    235-107 Procedure upon failure to file return

    235-108 Audit of return; procedure; additional taxes

    235-109 Jeopardy assessments, security for payment, etc.

  235-109.5 Repealed

    235-110 Credits and refunds

  235-110.2 Credit for school repair and maintenance

 235-110.25 Healthcare preceptor tax credit

  235-110.3 Repealed

 235-110.31 Renewable fuels production tax credit

  235-110.4 Repealed

235-110.45, 110.46  Repealed

  235-110.5 Repealed

 235-110.51 Technology infrastructure renovation tax credit

  235-110.6 Fuel tax credit for commercial fishers

  235-110.7 Capital goods excise tax credit

  235-110.8 Low-income housing tax credit

  235-110.9 High technology business investment tax credit

 235-110.91 Tax credit for research activities

 235-110.92 Repealed

 235-110.93 Important agricultural land qualified

            agricultural cost tax credit

 235-110.94 Organic foods production tax credit

    235-111 Limitation period for assessment, levy, collection,

            or credit; net operating loss carrybacks

  235-111.5 High technology; sale of unused net operating

            loss carryover

    235-112 Time for assessment of deficiency attributable to

            gain upon conversion

    235-113 Time for assessment of deficiency attributable to

            gain upon sale of a residence

 

          Appeal

    235-114 Appeals

 

          General Provisions

    235-115 Assessments, etc., prima facie proof

    235-116 Disclosure of returns unlawful; penalty

    235-117 Reciprocal supplying of tax information

    235-118 Rules and regulations

    235-119 Taxes, state realizations

 

          Part VII.  Hawaii S Corporation Income Tax Act

    235-121 Title; definitions; federal conformity;

            construction

    235-122 Taxation of an S corporation and its shareholders

    235-123 Modification and characterization of income

    235-124 Basis and adjustments

    235-125 Carryforwards and carrybacks; loss limitation

  235-125.5 Transition rule

    235-126 Part-year residence

    235-127 Distributions

    235-128 Returns; shareholder agreements; mandatory

            payments

    235-129 Tax credits

    235-130 LIFO recapture

 

Law Journals and Reviews

 

  Taxes in Hawaii Since July 1, 1968:  A Report on the Unreported Decisions of Judge Dick Yin Wong.  9 HBJ, no. 4, at 95 (1973).

  Taxes in Hawaii 1983-1988:  A Funny Thing Happened at the Forum.  22 HBJ, no. 1, at 53 (1989).

 

 

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